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  • December 2006 (Revised February 2007)
  • Case

Opportunity International: Measurement and Mission

By: Herman B. Leonard, Marc J. Epstein and Melissa Tritter
After a "first career" in business, HBS graduate Christopher Crane becomes CEO of a worldwide microfinance network. The organization's twin challenges are: 1) developing metrics to give it an accurate picture of its situation and impacts, and 2) generating rapid... View Details
Keywords: Microfinance; Measurement and Metrics; Problems and Challenges; Growth and Development Strategy; Business and Stakeholder Relations; Business Model; Nonprofit Organizations; Philanthropy and Charitable Giving; Financial Services Industry
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Leonard, Herman B., Marc J. Epstein, and Melissa Tritter. "Opportunity International: Measurement and Mission." Harvard Business School Case 307-067, December 2006. (Revised February 2007.)
  • October 1995 (Revised January 1999)
  • Case

Western Chemical Corporation: Divisional Performance Measurement (A)

By: William J. Bruns Jr. and Roger Atherton
The president and controller of Western Chemical Corp. are discussing the best way to measure and report performance of foreign subsidiaries. One subsidiary is a joint venture with its own borrowing capacity; another is wholly owned; and a third is wholly owned and... View Details
Keywords: Business Subsidiaries; Financial Reporting; Performance Evaluation; Chemical Industry
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Bruns, William J., Jr., and Roger Atherton. "Western Chemical Corporation: Divisional Performance Measurement (A)." Harvard Business School Case 196-079, October 1995. (Revised January 1999.)
  • December 1999 (Revised December 2012)
  • Background Note

Measuring Interim Period Performance

By: David F. Hawkins
Covers interim period accounting objectives, theories, and practices. Special financial analysis concerns related to this topic are discussed. A rewritten version of an earlier note. View Details
Keywords: Accounting; Business Ventures; Policy; Management Practices and Processes; Measurement and Metrics; Performance Evaluation
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Hawkins, David F. "Measuring Interim Period Performance." Harvard Business School Background Note 100-002, December 1999. (Revised December 2012.)
  • Research Summary

Performance Measurement and Incentive Alignment

Professor Kulp is interested in how organizations use information to enhance firm performance. The manner in which an organization gathers, analyzes, and uses performance information as part of its internal governance system affects organizational success. Professor... View Details
  • March 13, 2013
  • Blog Post

Let's Be Realistic About Measuring Impact

By: Alnoor Ebrahim
"Measure impact" has become a mantra for creating social change. Claims about making a difference are no longer sufficient; evidence of how much difference you're making is now required. We should applaud this trend, because results are sometimes ambiguous and claims... View Details
Keywords: Corporate Social Responsibility and Impact; Social Entrepreneurship; Performance Evaluation
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Ebrahim, Alnoor. "Let's Be Realistic About Measuring Impact." Harvard Business Review Blogs (March 13, 2013). http://blogs.hbr.org/hbsfaculty/2013/03/lets-be-realistic-about-measur.html.
  • Article

Measuring and Managing Customer Profitability

By: Robert S. Kaplan and V.G. Narayanan
Keywords: Measurement and Metrics; Management; Customers; Profit
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Kaplan, Robert S., and V.G. Narayanan. "Measuring and Managing Customer Profitability." Cost Management 15, no. 5 (September–October 2001): 5–15.
  • 2009
  • Working Paper

Specific Knowledge and Divisional Performance Measurement

By: Michael C. Jensen and William H. Meckling
This paper discusses five common divisional performance measurement methods—cost centers, revenue centers, profit centers, investment centers, and expense centers—providing a theory that explains when each of these methods is likely to be the most efficient. The... View Details
Keywords: Business Units; Business Headquarters; Decisions; Cost; Investment; Investment Return; Profit; Revenue; Knowledge Use and Leverage; Managerial Roles; Performance Efficiency; Strategy
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Jensen, Michael C., and William H. Meckling. "Specific Knowledge and Divisional Performance Measurement." Harvard Business School Working Paper, No. 10-025, September 2009.
  • June 1992
  • Article

Incentive Contracts and Performance Measurement

By: George P. Baker
Keywords: Contracts; Performance; Measurement and Metrics; Motivation and Incentives
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Baker, George P. "Incentive Contracts and Performance Measurement." Journal of Political Economy (June 1992).
  • July 2008 (Revised December 2009)
  • Case

Infosys' Relationship Scorecard: Measuring Transformational Partnerships

By: Francisco de Asis Martinez-Jerez, Robert S. Kaplan and Katherine Miller
This case analyzes Infosys' innovative approach to measuring performance in client relations. Infosys' strategy is evolving to build transformational partnerships from its original position as an outsourcer of end-to-end IT projects. A transformational partner helps... View Details
Keywords: Partners and Partnerships; Performance Evaluation; Attorney and Client Relationships; Job Cuts and Outsourcing; Balanced Scorecard; Competitive Strategy; Commercialization; Competitive Advantage; Economic Growth; Growth and Development Strategy; Consulting Industry; Information Technology Industry; India
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Martinez-Jerez, Francisco de Asis, Robert S. Kaplan, and Katherine Miller. "Infosys' Relationship Scorecard: Measuring Transformational Partnerships." Harvard Business School Case 109-006, July 2008. (Revised December 2009.)
  • 14 Dec 2011
  • Research & Ideas

The New Measures for Improving Nonprofit Performance

couple of your comments, Mario, that I believe are critical to emphasize. Going back to your point about the differences and similarities of performance measurement in the for-profit and nonprofit sectors, there are three things that... View Details
Keywords: by Julia Hanna
  • 2024
  • Working Paper

Measuring the Impact of Purpose

By: Ranjay Gulati, Franz Wohlgezogen and David Shin
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Gulati, Ranjay, Franz Wohlgezogen, and David Shin. "Measuring the Impact of Purpose." Working Paper, 2024.
  • January 1986
  • Article

Interests: The Measure of Negotiation

By: James K. Sebenius and David Lax
Keywords: Negotiation
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Sebenius, James K., and David Lax. "Interests: The Measure of Negotiation." Negotiation Journal 2, no. 1 (January 1986): 73–92. (Reprinted in:
  Negotiation Theory and Practice, 1991.
  Negotiation and Settlement Advocacy, 1997.
  Managing for the Future: Organizational Behavior and Processes, 1999.)
  • 2007
  • Working Paper

Choice, Rationality and Welfare Measurement

By: Jerry R. Green and Daniel A. Hojman
We present a method for evaluating the welfare of a decision maker, based on observed choice data. Unlike the standard economic theory of revealed preference, our method can be used whether or not the observed choices are rational. Paralleling the standard theory we... View Details
Keywords: Welfare Economics; Behavioral Economics; Psychology; Decision Making; Economics; Voting
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Green, Jerry R., and Daniel A. Hojman. "Choice, Rationality and Welfare Measurement." HKS Faculty Research Working Paper Series, No. 2144, November 2007.
  • February 2022 (Revised January 2023)
  • Case

Creating and Measuring Purpose at Viega

By: Ethan Rouen, Suraj Srinivasan and James Barnett
At its headquarters in Attendorn, Germany, Viega’s chairwoman Anna Viegener gathered the company’s leadership team to discuss their progress on formalizing purpose-driven leadership as a strategic driver within the organization. Viega manufactured and distributed... View Details
Keywords: Growth and Development; Employee Relationship Management; Leadership; Mission and Purpose; Expansion; Measurement and Metrics; Germany
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Rouen, Ethan, Suraj Srinivasan, and James Barnett. "Creating and Measuring Purpose at Viega." Harvard Business School Case 122-028, February 2022. (Revised January 2023.)
  • January 2016
  • Article

Incorporating Longitudinal Pediatric Patient-centered Outcome Measurement into the Clinical Workflow Using a Commercial Electronic Health Record: A Step Toward Increasing Value for the Patient

By: Kathleen Carberry, Zachary Landman, Michelle Xie, Thomas W. Feeley, John Henderson and Charles Fraser Jr.
Patient-centered outcomes measurement provides healthcare organizations with crucial information for increasing value for patients; however, organizations have struggled to obtain outcomes data from electronic health record (EHR) systems. This study describes how Texas... View Details
Keywords: Epic; Electronic Health Records; Outcomes; Value; Patient-Centered Outcomes Measurement; Value Creation; Information Technology; Health Care and Treatment; Customer Focus and Relationships; Health Industry; Texas
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Carberry, Kathleen, Zachary Landman, Michelle Xie, Thomas W. Feeley, John Henderson, and Charles Fraser Jr. "Incorporating Longitudinal Pediatric Patient-centered Outcome Measurement into the Clinical Workflow Using a Commercial Electronic Health Record: A Step Toward Increasing Value for the Patient." Journal of the American Medical Informatics Association 23, no. 1 (January 2016): 88–93. (Published first online September 16, 2015.)
  • Article

Productivity Measurement and Management Accounting

By: R. Banker, S. Datar and Robert S. Kaplan
Keywords: Measurement and Metrics; Management; Accounting
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Banker, R., S. Datar, and Robert S. Kaplan. "Productivity Measurement and Management Accounting." Journal of Accounting, Auditing & Finance 4, no. 4 (Fall 1989): 528–554.
  • September 26, 2024
  • Article

A Better Way to Measure Social Impact

By: Robert S. Kaplan and Constance Spitzer
All impact investors report the financial returns from their funds and investments, and many provide metrics on intended social outcomes, such as numbers of individuals served, or quality jobs created. But investors do not supply metrics about their impacts on... View Details
Keywords: Impact Investing; Social Impact Investment; Inclusive Growth; Sustainability; Corporate Social Responsibility and Impact; Environmental Sustainability
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Kaplan, Robert S., and Constance Spitzer. "A Better Way to Measure Social Impact." Harvard Business Review Digital Articles (September 26, 2024).
  • September 2009 (Revised May 2011)
  • Supplement

Acumen Fund: Measurement in Impact Investing (B)

By: Alnoor Ebrahim and V. Kasturi Rangan
As Acumen Fund, a global venture philanthropy firm, moves forward with an investment portfolio exceeding $22 million, it runs into two critical measurement problems. First, how should it track the performance of each investment when its interest is not just the bottom... View Details
Keywords: Venture Capital; Investment Portfolio; Philanthropy and Charitable Giving; Standards; Corporate Social Responsibility and Impact; Performance Evaluation; Social Enterprise; Competition; Financial Services Industry; Kenya
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Ebrahim, Alnoor, and V. Kasturi Rangan. "Acumen Fund: Measurement in Impact Investing (B)." Harvard Business School Supplement 310-017, September 2009. (Revised May 2011.)
  • 04 Oct 2004
  • Research & Ideas

Start to Measure Your E-commerce Success

of treating the topic of e-commerce with awe and confusion, we can now discuss the subject more objectively." What follows is an excerpt from his new book, Implementing E-commerce Strategies: A Guide to Corporate Success after the Dot.Com Bust. CIOs often suggest... View Details
Keywords: by Marc J. Epstein
  • February 2021 (Revised March 2022)
  • Teaching Note

Measuring Impact at JUST Capital

By: Ethan C. Rouen and Charles C.Y. Wang
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Rouen, Ethan C., and Charles C.Y. Wang. "Measuring Impact at JUST Capital." Harvard Business School Teaching Note 121-037, February 2021. (Revised March 2022.)
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